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Viability of Developing Legal Frameworks for Taxation in Developing Countries

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dc.creator Luoga, Florens
dc.date 2016-02-03T13:42:53Z
dc.date 2016-02-03T13:42:53Z
dc.date 2002-10
dc.date.accessioned 2018-04-18T11:49:31Z
dc.date.available 2018-04-18T11:49:31Z
dc.identifier Viability of Developing Legal Frameworks for Taxation in Developing Countries” IDS Taxation Seminar 28th – 29th October 2002, University of Sussex in the United Kingdom
dc.identifier http://hdl.handle.net/123456789/265
dc.identifier.uri http://hdl.handle.net/123456789/9989
dc.description https://www2.warwick.ac.uk/fac/soc/law/elj/lgd/2003_2/luoga/
dc.description This paper examines the timely issue of taxation in developing countries, and critically assesses the conceptual framework of taxation in these countries, with a focus on taxation reform in Tanzania. Using the premise that resources mobilised through taxation must be done so in a democratic and transparent manner with the fulfilment of developmental needs as a priority, this paper examines the context and modalities of the Tanzanian tax system. This paper examines the reforms in the Tanzanian tax structure in the context of the conceptual framework for the reforms that stem both from a legacy of patrimonial governance and the prescriptions of the structural adjustment programmes of the World Bank and the International Monetary Fund (IMF).
dc.language en
dc.subject Development, Developing Countries
dc.subject IMF
dc.subject Markets
dc.subject Structural Adjustment
dc.subject Taxation
dc.subject Tax Reforms
dc.subject Tax Law
dc.subject World Bank
dc.title Viability of Developing Legal Frameworks for Taxation in Developing Countries
dc.type Journal Article, Peer Reviewed


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